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Enforcing Charitable Pledges: New York’s Shifting Landscape
  • Kelley Drye & Warren LLP
  • USA
  • September 13 2016

On August 24, 2016, it was widely reported in the business media that Duke University had filed a claim against the estate of Aubrey McLendon, the


Review of Income Tax Deduction Rules for Charitable Gifts
  • Bryan Cave LLP
  • USA
  • August 22 2016

People.com is reporting that Amber Heard, who received a $7 million settlement in her divorce from Johnny Depp this week, is donating the entire $7


Consider Your Options for Charitable Giving
  • Pepper Hamilton LLP
  • USA
  • August 23 2016

There are many charitable giving options that are available to fit a donor’s specific goals. You do not have to be Bill Gates or Warren Buffett to


Eighth Circuit upholds formula disclaimer over public policy objections - Estate of Christiansen v. Commissioner
  • Proskauer Rose LLP
  • USA
  • January 21 2010

In a unanimous decision, the Eighth Circuit upheld over the IRS’ public policy objections a formula disclaimer which passed property to charity


移民美國 前的避稅籌劃
  • Carlton Fields
  • USA
  • January 7 2016

除需支付些許專業服務費赴美前 進行稅務籌劃可謂有百益而無一害不 做任何稅務籌劃就匆匆赴美您可能面 臨的重稅將遠遠超過移民前稅務籌劃 的專業服務費


U.S. Pre-Immigration Tax Planning
  • Carlton Fields
  • USA
  • January 1 2016

You should engage in tax planning before you arrive in the United States. There are no adverse consequences, other than transaction costs, to


Establishing your charitable legacy: giving to charity with strings attached
  • Arnold & Porter LLP
  • USA
  • October 27 2015

In this issue of Pieces of the Puzzle, the authors outline the key considerations when partnering with a charity to implement a specific project or


Section 107 parsonage allowance exclusion limited to one home
  • Bryan Cave LLP
  • USA
  • April 2 2012

The United States Court of appeals for the Eleventh Circuit Court recently ruled that the parsonage allowance exclusion from gross income contained in section 107 of the Code is limited to the rental value of providing a single home


Proposed regulations offer new examples of program-related investments
  • Morgan Lewis & Bockius LLP
  • USA
  • May 11 2012

The Internal Revenue Service (IRS) and the Treasury Department have issued long-awaited proposed Treasury Regulations providing nine additional examples of investments that qualify as program-related investments (PRIs


CBO study examines options for charitable giving and tax consequences
  • McGuireWoods LLP
  • USA
  • May 27 2011

Congress and the Obama administration are looking closely at options to revise or replace the current charitable deduction